TaxTMI 
TaxTMI 
Notifies the State tax.
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.... Notification Dated Shillong, the 29th Jun, 2017. No. ERTS(T) 65/2017/11 In exercise of the powers conferred by sub-section (1) of section 9, sub- section (1) of section 11, and sub-section (5) of section 15 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- Table SI No. Chapter, Section or (1) 23 Heading (2) 1 Chapter 99 Section 5 Heading 9954 (Construction services) All Services Rate Description of Service (per cent.) Condition (3) (4) (5) Construction Services (i) Construction of a complex, bui....
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....rges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (iii) Supply, by way of or as part of any service or in any other manner whatsoever. of goods. being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. (iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash. deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year. (v) Supply, by ....
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....and (viii) above. (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 9 9 14 9 2.5 Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying State tax on the supply of the service 3 (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) “contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (c) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). (iii) Transport of passengers, with or without accompani....
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....input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Transport of goods in containers by rail by any person other than Indian Railways. (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 6 9 10 (Rental Heading 9966 (i) Renting of motorcab where the cost of fuel is included in the consideration charged from Provided that services of the service recipient. credit of input tax charged on goods transport 11 vehicles) Heading 9967 (Supporting services in transport) (ii) Rental services of transport vehicles with or without operators, other than (i) above. (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation. "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note. by whatever name called. 2.5 and services used in supplying the service has not been taken [Please refer to Explana....
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.... flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. (iii) Financial and related services other than (i) and (ii) above. Real estate services. 2.5 9 9 of 6 (i) Temporary or permanent transfer or use or permitting the rental services, with or without operator) or enjoyment Intellectual Property (IP) right in respect of goods other than Information Technology software. (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (V)] 9 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation (iv)] no. Provided credit of input tax charged on goods that used in supplying the service has not been taken [Please refer to Explanation (iv)] no. 6 (iii) Transfer of the right to use any goods for Same rate any purpose (whether or not for a specified of central period) for ca....
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.... (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. may 2.5 1. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the amount gross charged for such a tour including the charges accommodation of and transportation required for such a tour. (ii) Support services other than (i) above 9 24 Heading 9986 (i) Support services to agriculture, forestry, fishing, animal husbandry. Nil (ii) Support services to mining, electricity, gas and water distribution. 9 25 Heading 9987 Maintenance, repair and installatio....
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....ading 9996 34 (Recreational, cultural and sporting services) Services of membership organisations. (i) Services by way of admission or access to circus. Indian classical dance including folk dance, theatrical performance, drama. (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 9 9 9 6 35 Heading 9997 (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. (v) Gambling. (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). Domestic servic....
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....on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Meghalaya Goods and Services Act, 2017 and the rules made thereunder. (v) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of 10 being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. 5. This notification shall come into force with effect from 1st day of July, 2017. Sd/- P. W. Ingty Memo No. ERTS(T) 65/2017/11-A Copy to:- Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation & Stamps Department. Dated Shillong, the 29th Jun, 2017 1. P. S. to Chief Minister for favour of information of the Chief Minister 2. P. S. to Minister i/c Taxation for favour of information of the Minister. 3. P. S. to Chief Secretary fo....